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1955 (9) TMI 39 - SC - VAT and Sales TaxExtract: .......eaning of the Act and he is undoubtedly so, as he is a person who carried on the business of selling goods within the State of Madras. Explanation (2) to section 2 makes the agent (if any) also a dealer and is not intended to take the principal outside the scope of liability. Therefore the appeal fails and is dismissed with costs. Appeal dismissed.
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